ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014

SARI, DEVI INTAN (2016) ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This research is aimed to examine and find out empirical evidence of the influence of book tax differences, leverage, and firm sized on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2010-2014. Total samples are 29 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Result show that leverage and firm sized have significant effect on earnings persistence, but book tax differences do not have significant effect on earnings persistence. In this study, the significance test of regression models test performed by ANOVA or F (overall test). From the results of the test ANOVA or F test produces a significance probability of 0.000. A probability value is much smaller than 0.05, then the regression model can be used to predict the earnings persistence this means that the variable book tax differences, leverage and firm size, together influential significantly to the earnings persistence in the manufacturing companies listed in Indonesia Stock Exchange Period 2010-2014. Keywords: book tax differences, leverage, firm sized, and earnings persistence

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: book tax differences, leverage, firm sized, and earnings persistence
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:26
Last Modified: 10 Oct 2019 08:26
URI: http://repo.setiabudi.ac.id/id/eprint/1886

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